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All Journal Journal of Accounting and Investment Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) AkMen JURNAL ILMIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Atma Jaya Accounting Reseach (AJAR) Al-Kharaj: Journal of Islamic Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Ekonomi Kreatif Indonesia IECON: International Economics and Business Conference Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Halim Usman
Universitas Muhammadiyah Palopo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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BUDAYA SIRI’ NA PACCE DALAM PENGELOLAAN DANA DESA UNTUK MENCEGAH PENERAPAN FRAUD (KECURANGAN) Hasnita Hasdi; Antong Antong; Halim Usman
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1167

Abstract

Tujuan penelitian ini untuk mengetahui kearifan budaya Siri’ Na Pacce dalam pengelolaan dana desa untuk mencegah penerapan fraud. Penelitian ini dilakukan pada enam kantor desa yang ada di Kecamatan Ponrang Selatan, Kab.Luwu. Jenis penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan etnografi. Jenis data yang digunakan adalah primer yang diperoleh dengan wawancara langsung dan dukungan data sekunder lainya. Metode pengumpulan data yang digunakan adalah wawancara, studi pustaka, studi dokumentasi serta internet searching dengan metode analisis data interaktif. Hasil penelitian menunjukkan bahwa dengan adanya budaya Siri’ Na Pacce dalam pengelolaan dana desa dapat meminimalisir penerapan fraud yang kerap terjadi karena budaya ini mengandung nilai-nilai yang dapat menghindari perilaku yang tidak etis dalam mengelolah keuangan desa. Budaya siri’ na pacce mengandung unsur indikator yang dapat meningkatnya solidaritas sosial yaitu nilai kepercayaan, saling hormat- menghormati, bertanggung jawab dan memperhatikan kepentingan bersama, dengan solidaritas yang muncul diharapkan kecintaan terhadap perbuatan baik akan bertambah. Penelitian ini dapat memberikan kesadaran kepada pembaca tentang pentingnya menjunjung tinggi budaya siri’ na pace dalam mengelolah keuangan desa agar dapat menghasilkan laporan keuangan yang akurat dan mampu mewujudkan teori etika di setiap interaksi aparat desa.
PENGARUH PENGENDALIAN INTERNAL, TINDAK LANJUT TEMUAN AUDIT TERHADAP PENCEGAHAN FRAUD, KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIASI : THE EFFECT OF INTERNAL CONTROL, FOLLOW-UP OF AUDIT FINDINGS ON FRAUD PREVENTION WITH THE QUALITY OF FINANCIAL REPORTS AS MEDIATION Muslianti Middin; Antong Antong; Halim Usman
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.402-420

Abstract

This study examines the impact of internal control & follow-up audit findings on fraud prevention, with the quality of financial reports as mediation at the Luwu Raya Inspectorates, using quantitative methods & analyzed using a descriptive approach. The population includes all auditors at the Luwu Raya Inspectorates, the sampling technique uses a saturated sample where all members of the population are sampled, the sample in this study is all auditors at the Luwu Raya Inspectorates with 61 respondents. Data analysis using SEM-PLS (SmartPLS). The research results show that internal control, follow-up on audit findings and the quality of financial reports have a significant influence on fraud prevention. Then, internal control & the follow-up of audit findings have a significant effect on the quality of financial reports, as well as the relationship between follow-up audit findings through the quality of financial reports on fraud prevention where the quality of financial reports is able to mediate the follow-up of audit findings on fraud prevention. Meanwhile, the relationship between internal control through the quality of financial reports on fraud prevention does not have a significant effect.
PENGARUH PEMBIAYAAN MURABAHAH DAN MUDHARABAH TERHADAP PROFITABILITAS BANK SYARIAH Mira Pita Sari; Halim Usman; Indra Kusdarianto
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 1 (2023): January
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v1i1.3

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah, Murabahah, dan MurabahahTerhadap Profitabilitas pada Bank Umum Syariah. Pupolasi dalam penelitian ini adalah laporan keuangan Bank Umum Syariah tahun 2015-2018 dengan teknik purposive sampling dan diperoleh sampel penelitian sebanyak 36 sampel. Untuk variabel dependen (Y) dari penelitian ini adalah Profitabilitas. Untuk variabel independen (X) meliputi: Murabahah dan Mudharabah. Metode yang digunakan adalah metode penelitian kuantitatif. Untuk sumber data adalah data sekunder dengan menggunakan analisis pengolahan data Eviews 10. Berdasarkan hasil analisis regresi data panel, maka hasil penelitian ini menunjukkan bahwa Murabahah dan Mudharabah berpengaruh secara signifikan terhadap Profitabilitas. ABSTRACT The purpose of this study was to find out whether, Murabahah and Mudharabah on Profitability in Islamic Commercial Banks. Population in this study is a financial report of Islamic Commercial Banks from 2015 until 2018 with purposive sampling technique and obtained a sample of 36 samples. For the dependent variable (Y) of this study is Profitability. For independent variables (X) include: Murabahah and Mudharabah. The method used is quantitative research methods. For data sources is secondary data using Eviews 10 data processing analysis. Based on the results of multiple regression analysis, the results of this study indicate that Murabahah and Mudharabah have a significant effect on Profitability.
PENGARUH KESADARAN SOSIAL DAN PRINSIP-PRINSIP TERHADAP KEPERCAYAAN NASABAH di BANK SYARIAH Sahwa Aulia S; Antong Antong; Halim Usman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12778

Abstract

This research aims to explore the influence of Social Awareness and Islamic Principles on Customer Trust in Sharia Banks. By involving a sample of 102 respondents, this research applies structural analysis and measurement models to test hypotheses and check the validity and consistency of the model. The results of the analysis show that Social Awareness has a positive and significant impact on Customer Trust, with the mediating role of Islamic Principles. Islamic Principles have also been proven to make a significant positive contribution to Customer Trust in Sharia Banks. However, there are several aspects that need to be considered in the measurement model, including further evaluation of its validity and reliability. Suggestions for further development include strengthening education on Social Awareness and Islamic Principles, implementing consistent internal policies, increasing customer involvement through social participation programs, reviewing measurement models, and evaluating and improving statistical fit. This research provides useful insights for Islamic banks in improving relationships with customers and strengthening their position as financial institutions that comply with social and Islamic values.
The Role of Financial Performance in Going Concern Audit Opinions Riyanti; Antong; Rahmawati; Halim Usman; Sri Wahyuny Mustafa
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/3mqbgy15

Abstract

This study investigates the impact of company size, profitability, liquidity, and company growth on the issuance of going concern audit opinions for manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research utilizes a sample of 33 manufacturing companies observed over a five-year period, resulting in a total of 165 data points. Logistic regression analysis with panel data is employed to assess the relationship between these variables and going concern audit opinions. The findings indicate that company size and company growth have a negative but statistically insignificant influence on going concern audit opinions. This suggests that these factors do not substantially contribute to the likelihood of receiving a going concern opinion. Conversely, profitability and liquidity exhibit a positive and significant impact on going concern audit opinions. This highlights that higher profitability and liquidity enhance a company's ability to continue its operations, reducing the auditors' concerns about its viability. These results provide valuable insights for stakeholders, including auditors and management, emphasizing the importance of financial performance metrics in determining going concern status. Future studies could explore other factors, such as corporate governance and external economic conditions, to provide a more comprehensive understanding of determinants influencing going concern audit opinions.
PENGARUH KESIAPAN MODAL DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM Surahmi Sahruddin; Halim Usman; Nispa Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14376

Abstract

This research aims to determine the effect of capital readiness and financial literacy on the performance of MSMEs (micro, small and medium enterprises) in Luwu district. This research is a quantitative descriptive study using a sample of 100 MSMEs in Luwu district. The sampling technique in this research is random sampling. The data collection method is through surveys and the data analysis technique uses multiple linear regression tests. The research results show that capital readiness and financial literacy have a positive influence on the performance of MSMEs. This research proves the importance of financial literacy in improving the performance of MSMEs, with capital readiness as a supporting factor.
Sustainability Accounting in Developing Countries: Trends and Patterns in ESG Research (2015–2025) Abid Ramadhan; Putri Dewintari; Antong; Halim Usman
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/kde8fe90

Abstract

This study aims to identify and analyze the development and trends in sustainability accounting research, particularly in the context of Environmental, Social, and Governance (ESG) issues within developing countries during the period from 2015 to 2025. By applying a bibliometric approach, this research utilizes secondary data sourced from reputable databases and processed using VOSviewer software to map the landscape of academic publications. The analysis includes publication volume, co-authorship networks, country collaborations, and keyword co-occurrence. The results indicate a significant increase in ESG-related studies, with China emerging as the leading contributor, followed by India and South Africa. Key research themes that have frequently appeared include ESG disclosures, corporate performance, climate change, renewable energy, and gender diversity in governance. These findings highlight both the progress and the existing gaps in ESG accounting research across developing nations. The study offers valuable insights for researchers, educators, and policymakers to better understand the dynamics of ESG integration in accounting practices and to guide future research directions in the field of sustainability accounting.
Determinasi Akuntabilitas Pengelolaan Keuangan Daerah: (studi kasus pada pemerintah kota palopo) Amanda Amanda; Halim Usman; Andika Rusli
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.5859

Abstract

Accountability in regional financial management is a crucial element in realizing transparent, effective, and responsible governance. This study aims to examine the extent to which public participation and internal supervision affect accountability in regional financial management. This study uses a quantitative method involving 80 respondents consisting of people who have been involved in development planning discussions and government officials within the Palopo City Government. Data were obtained through questionnaires and analyzed using a statistical approach. The results of the analysis show that both public participation and internal supervision have a positive and significant influence on accountability in regional financial management. This finding confirms that increasing public participation and strengthening internal supervision mechanisms play an important role in building more accountable regional financial management.
The Effect of Profitability on Stock Prices with Shariah Corporate Social Responsibility as a Moderating Variable (A Study of Shariah Banks Listed on the Indonesia Stock Exchange) Putri Indah; Erniyati Caronge; Halim Usman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9575

Abstract

This research aims to analyze Islamic banks listed on the Indonesia Stock Exchange (IDX) and their stock prices in relation to profitability and Shariah Corporate Social Responsibility (Shariah CSR). Profitability affects stock prices significantly, with Shariah CSR acting as a moderator, according to the study hypothesis. This study employs a quantitative approach using secondary data obtained from financial statements and annual reports. Profitability is proxied by Return on Assets (ROA), stock prices are proxied by market prices, and Shariah CSR is measured using the Islamic Social Reporting (ISR) index. Data analysis is conducted using Moderated Regression Analysis (MRA). The results indicate that profitability has a significant effect on stock prices and that Shariah CSR is proven to be a significant moderating variable. The implications of this study provide practical contributions for Islamic bank management in improving financial performance and the quality of Shariah CSR disclosure, as well as empirical contributions for investors in making investment decisions in the Islamic capital market.
Candidate Experience in Participating in Virtual Recruitment on Candidate Satisfaction and Trust: A Study at State-Owned Enterprises (PLN) Hasriani; Altri Wahida; Halim Usman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9664

Abstract

This study aims to analyze the effect of candidate experience in participating in virtual recruitment on candidate satisfaction and trust at PT PLN (Persero), with the background of increasing use of digital recruitment systems in State-Owned Enterprises, which requires companies to ensure that virtual selection processes are able to provide a good experience for candidates. This study uses a quantitative approach with a simple linear regression analysis technique through SPSS on candidates who have participated in PT PLN (Persero) virtual recruitment. The results show that candidate experience affects candidate satisfaction, while candidate experience does not affect candidate trust. Overall, this study confirms that the success of virtual recruitment depends on the company’s ability to create experiences that can increase candidate satisfaction. Therefore, improvements are needed in communication quality, transparency, and the stability of the digital recruitment system at PT PLN (Persero).
Co-Authors Abid Ramadhan Agunawan Andis Altri Wahida Amanda Amanda Andi Dahri AP Andika Rusli Antong Antong Antong Antong Antong Antong Duriani Duriani Erniyati Caronge Hapid Hasnita Hasdi Hasriani Indra Kusdarianto, Indra Iriansyah Iriansyah M. Risal Mildayanti Mira Pita Sari Muslianti Middin Nispa Sari Putri Dewintari Putri Indah Rahmawati Rahmawati Rahmawati Riyanti Rusni Rusanda Sahwa Aulia S Sahwa Hermila Sri Wahyuny Mustafa Sumarno Sumarno Surahmi Sahruddin Yohanes Rura